CESTAT Kolkata dismisses Revenue's appeal under Section 35B(2) for lack of documentation, grants modification application.

The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal for lack of required documentation under Section 35B(2) of the Central Excise Act, 1944. The Tribunal granted the Respondent's application for modification, recalling its previous order.

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The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal due to the absence of a COD application and authorization as required by Section 35B(2) of the Central Excise Act, 1944. The Tribunal recalled the earlier order and allowed the Respondent's application for modification.

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